Iowans need to keep their eye on the ball, and not through rose-colored glasses. We need to be aware of our challenges ahead, the very real cuts to education we have seen, and the prospect of cuts in Medicaid and access to health care.

Governor Reynolds could change the legacy of 2017 from that of the legislative session, marked by a failure of vision, and a lack of compassion, stewardship and justice. Unless we change course, 2018 could be even worse.

Some legislators may boast of a “historic” session. History will mark 2017 as a low point in Iowans’ respect and care for each other, a legacy that will not be celebrated when future Iowans look back on this session and the closing act of Governor Branstad’s long tenure in office.

The bill treats all tax credits as if they are the same. They are not. This false equivalency ignores the fact that these credits, some with refundability, were all created for different purposes and produce different results.